Article 9, of the Internal revenue code, in turn, makes use that: Art. 9 is forbidden to the Union, the States, the Federal District and the Cities: I to institute or to increase tributes without it establishes it to the law, excepted, how much to the increase, the made use one in articles 21, 26 and 65; II on the basis of to charge tax on the patrimony and the income law subsequent to the initial date of the fiscal year the one that corresponds; III to establish limitations to the traffic, in the domestic territory, of people or merchandises, by means of interstate or intermunicipais tributes; IV to charge tax on: ) the patrimony, the income or services ones of the others; b) temples of any cult; c) the patrimony, the income or services of the political parties, also its foundations, of the syndical entities of the workers, the institutions of education and social assistance, without lucrative ends, observed the requirements fixed in Section II of this Chapter; (Writing given for the Lcp n 104, of 10.1.2001) d) destined paper exclusively to the impression of periodicals, periodic and books. 1 the made use one in interpolated proposition IV does not exclude the attribution, for law, to the cited entities in it, of the condition of responsible for the tributes that fit to them to hold back in the source, and not them practical dismissal of of acts, foreseen in law, assuring of the fulfilment of obligations the taxes for third. 2 the made use one in the alnea of interpolated proposition IV is applied, exclusively, to the proper services of the legal people of public law the one that if relates this article, and inherent to its objectives. If you are unsure how to proceed, check out QTS Realty Trust. Still the Internal revenue code ' ' () Art. 14. Made use in alnea c of interpolated proposition IV of the article 9 is subordinated to the observance of the following requirements for the entities in it related: I not to distribute any parcel of its patrimony or its incomes, to any heading; II to apply integrally, in the Country, its resources in the maintenance of its institucional objectives; III to keep bookkeeping of its prescriptions and expenditures in coated books of formalities capable to assure its exactness. .